ACCA资料.pdfVIP

t e c h n i c property, plant and equipment, a l and tangible fixed assets relevant to CAT Papers 3 and 6, and new ACCA Qualification Papers F3 and F7 measurement and depreciation This is the first of two articles which Note: There are no significant differences These are costs that would have been avoided consider the main features of IAS 16, between IAS 16 and FRS 15 as far as either if the asset had not been purchased or Property, Plant and Equipment (PPE). Both initial measurement or depreciation of PPE are constructed. General overhead costs cannot articles are relevant to students studying the concerned. be allocated to the cost of PPE. Directly International or UK stream. The series will attributable costs include: primarily focus on the requirements of IAS IAS 16 defines PPE as tangible items that are: employee benefits payable to staff 16, but will also compare IAS 16 with the held for use in the production or supply of installing, constructing, or initially testing equivalent UK standard, FRS 15, Tangible goods or services, for rental to others, or the asset Fixed Assets. These standards deal with the for administrative purposes site preparation four main aspects of financial reporting of and professional fees directly associated with PPE that are likely to be of major relevance in expected to be used during more than one the installation, construction, or initial the exams, namely: accounting period. testing of